Mobile Food Business

A self-contained food service operation, located in a readily movable motorized vehicle with wheels, or in a vehicle with wheels capable of being towed by a motorized vehicle, designed for the preparation, display and service of food and beverages to patrons; but not including pushcarts.

Every individual, partnership, association and corporation doing business in Philadelphia must file a Business Income and Receipts Tax Return in whether or not they earned a profit during the preceding year. Rental activities are usually considered business activities.

An Activity License is required for all businesses and non-profits operating in Philadelphia. This includes businesses that are located outside the city limits but do some or all of their business activity in the City.

This license is required of anyone operating a food establishment where food is prepared or served for public consumption. This includes restaurants, delis, caterers, bars, grocery stores making sandwiches and serving beverages, Child care facilities, etc.

A license is required of any vendor selling from a sidewalk stand, a pushcart, a motor vehicle or by foot. In addition to the license, the City of Philadelphia Code limits or prohibits vendors from selling in certain areas.